All of the Following Are True Regarding the Presentation of Current

All of the following are true regarding the presentation of current liabilities in the statement of financial position except

A) The non-current liabilities section follows the current liabilities section.
B) Current liabilities may be listed in order of maturity, in descending order of magnitude or in order of liquidity preference.
C) Current liabilities are generally recorded at their full maturity values.
D) Current liabilities should not be offset against the assets that will be used to liquidate them.